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7 results for “charitable trust”+ Section 12(1)(ba)clear

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Key Topics

Section 12A13Section 2507Section 117Section 143(1)6Section 11(1)(d)6Section 139(1)6Exemption6Section 11(1)4Section 133

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

ITA 2115/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Jun 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri Dinesh Kumar Joshi, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 250

charitable purposes. Section 12 is in the nature of an Explanation of section 11. Section 12A provides that provisions of sections 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is clause (a), the same is reproduced as under: "12A. Conditions as to registration of trusts

Addition to Income2
Charitable Trust2
Deduction2

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1267/BANG/2024[2016-17]Status: DisposedITAT Bangalore14 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

For Appellant: Sri N. Suresh, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 250Section 253(5)

12) exceeds the maximum amount which is not chargeable to income tax, furnish a return of income so far as may be applied as if it were a return required to be furnished under sub-section (1). Accordingly, the ld. A.R. of the assessee submitted that reference to section 139(1) of the Act here equally placed to section

M/S. VIJAYANAGAR EDUCATIONAL TRUST,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal of the assessee is allowed

ITA 2006/BANG/2019[2019-20]Status: DisposedITAT Bangalore22 Oct 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Hariprasad Nayak, CAFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru
Section 11Section 115TSection 12ASection 13Section 133A

ba) were introduced with effect from 1/4/2018 and therefore for the impugned assessment year., the ld CIT E could not have cancelled the registration u/s 12 A of the Truste by invoking Provision of section 12 AA (4) of the Act. Further mere delay in filing the return of income cannot be construed as a violation so grave

RAGIGUDDA SRI PRASANNA ANJANEYA SWAMY BHAKTA MANDALI TRUST,BANGALORE vs. INCOME TAX OFFICER, WARD-2. (EXEMPTION), BANGALORE

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1083/BANG/2023[2016-17]Status: DisposedITAT Bangalore14 Feb 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

12 and 13 and 10(23)(c) of the Act because the assessee is required to apply the income towards the objects so as to avail tax exemption. The application of income shall be restricted to the income which is otherwise subject to tax. The AO also referred to section 11 of the Act. The AO did ITA Nos.1082, 1083/Bang/2023

RAGIGUDDA SRI PRASANNA ANJANEYA SWAMY BHAKTA MANDALI TRUST,BANGALORE vs. INCOME TAX OFFICER, WARD-2. (EXEMPTION) , BANGALORE

In the result, appeals of the assessee for both the years are partly allowed for statistical purposes

ITA 1082/BANG/2023[2015-16]Status: DisposedITAT Bangalore14 Feb 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Shreehari Kutsa, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 11Section 11(1)(d)Section 11(2)Section 13Section 139(1)Section 234ASection 250

12 and 13 and 10(23)(c) of the Act because the assessee is required to apply the income towards the objects so as to avail tax exemption. The application of income shall be restricted to the income which is otherwise subject to tax. The AO also referred to section 11 of the Act. The AO did ITA Nos.1082, 1083/Bang/2023

LAXMI MEMORIAL EDUCATION TRUST ,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, MANGALORE

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

Charitable Institution (2014) (Kar) (363 ITR 230) and CIT vs Krupanidhi Education Trust (ITA No.230/2016 c/w ITA No.231/2016 dated 20.09.2021). 2.24 The aforesaid decisions were on the issue of violation of section 13(1)(c) & 13(1)(d) r.w.s 11(5) and the tax liability u/s 164(2) of the Act. The AO observed that Mr. Vishwanath Shetty

SHRI. BHADRESHWAR EDUCATION AND SOCIAL WELFARE TRUST,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 EXEMPTION , GULBARGA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 838/BANG/2025[2021-22]Status: DisposedITAT Bangalore15 Sept 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Sri Pratibha R., AdvocateFor Respondent: Shri Subramanian S, JCIT DR
Section 11Section 12ASection 143(1)Section 250

charitable, educational and integrated trust established with objects of education, health, relief to the poor, old people, persons with disabilities, and empowerment of women. The Trust runs more than 10 educational institutions. The assessee trust filed its return of income for the AY 2021-22 belatedly on 31.03.2022 by declaring a total income of Rs. NIL, whereas the extended